A rebate: if your household income is less than $33,000, the Municipality will pay a portion of your property taxes. The amount of rebate varies with income and residential tax.

A rebate and a deferral: after the rebate has been applied to your tax account you can postpone payment of the remaining current year taxes. Interest is charged on the deferred tax amount at the rate set by Regional Council. The interest rate is Prime -2% for customers in the program and Prime +2% for customers who did not reapply.

A deferral of local improvement charges: you can postpone payment of all of your local improvement charge.

Eligibility for a property tax exemption

To be eligible for a tax exemption in Halifax, you must meet the following conditions:

You must be the registered owner or co-owner of the property. Registration means that the title to the property is registered with the Nova Scotia Land Registry of Deeds in your name.

If there is more than one owner, all owners must sign the application form unless they live out of province.

All persons residing on the property must be disclosed on the application form.

If there is a living interest, title by adverse possession, power of attorney, or formal trustee, additional information is required, such as a copy of the will or trustee papers. Call 311 for assistance.

How does a property tax exemption work?

If the Municipality approves your exemption, you’ll be given a rebate on your property tax. This rebate will be applied against any amount outstanding to the Municipality. If, after the taxes are paid, and if there are no deferred taxes or deferred or outstanding local improvement charges, you will be issued a refund by cheque or direct deposit. In every instance, you will be required to pay a minimum tax amount. See the table below for minimum tax amounts.

Checklist to apply

Your application must be complete to be processed. Make sure to include the following:

How much of a rebate can I get?

This table shows the rebates available by income level, and the minimum tax you are required to pay.

Deferral of local improvement charges program

Local improvement charges may be added as a lien against a property for services such as sewer, water, or road work. These charges are paid once a year. If you need help paying for a local improvement charge, you can set up a payment plan or apply to defer the charges.